CUSTOMS GUIDE FOR FIFA WORLD CUP 2014 - Approved by Instrução Normativa RFB No. 1.468, May 23, 2014 - Brasília 2014

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CUSTOMS GUIDE FOR FIFA WORLD CUP 2014 - Approved by Instrução Normativa RFB No. 1.468, May 23, 2014 - Brasília 2014
CUSTOMS GUIDE
       FOR FIFA WORLD CUP 2014
Approved by Instrução Normativa RFB No. 1.468, May 23, 2014

                      Brasília - 2014
CUSTOMS GUIDE FOR FIFA WORLD CUP 2014 - Approved by Instrução Normativa RFB No. 1.468, May 23, 2014 - Brasília 2014
PRESENTATION

The Customs Guide for FIFA World Cup 2014 has as main objectives to
inform and orientate on customs procedures to be adopted in the World Cup
2014. In general terms, the Guide was based on Law No. 12.350, as of 2010
(FIFA World Cup 2014 Law), Decree No. 7578, as of 2011 and the various
regulations of the Federal Revenue of Brazil governing the tax and customs
measures relating to goods for the events of the World Cup 2014. The Guide
also complements standards referred to therein to define terms to be used and
procedures to be adopted.
The information and guidelines contained herein are intended for foreign
soccer delegations and other entities that will organize and implement events
of the FIFA World Cup in 2014 with tax exemptions provided by the
mentioned law for their temporary or permanent imports, and especially for
their logistics providers and customs brokers regarding customs procedures
for imports and exports under cargo status. Also serve to nonresident media
professionals in Brazil, bringing in their luggage from abroad professional
equipment for media coverage of the events.
The Guide is divided into four sections, with detailed information on the tax
treatment and customs procedures to be adopted in respect to accompanied
baggage of travellers and cargo intended for the event. Section 1 deals with
the baggage of foreign delegations and media professionals and technicians
in radio and television nonresidents in the country. Section 2 provides for the
import of goods under the temporary admission regime by the sports
delegations and other entities entitled to tax benefits granted for the
performance of the World Cup 2014. Section 3 deals with cargo not liable to
duties and taxes imported by the same entities mentioned in the previous
section. Finally, Section 4 provides for rules on the importation of those
cargo via international courier companies ("door to door" transport).
Further information can be obtained on the Federal Revenue of Brazil
website:
http://www.receita.fazenda.gov.br/Legislacao/GrandesEventos/default.htm.
BASIC CUSTOMS LEGISLATION OF FIFA WORLD CUP 2014

•Law No. 12.350, December 20, 2010

•Decree No. 7.578, October 11, 2011

•Decree No. 6.759, February 5, 2009

•Instrução Normativa RFB No. 1.293, September 21, 2012

•Instrução Normativa Ruling RFB No. 1.289, September 4, 2012

•Instrução Normativa RFB No. 1.313, December 28, 2012

•Instrução Normativa Ruling RFB No. 1.361, May 21, 2013

•Instrução Normativa RFB No. 1.412, November 2, 2013

•Instrução Normativa RFB No. 1.385, August 15, 2013

•Instrução Normativa RFB No. 1.059, August 2, 2010

•Instrução Normativa SRF No. 634, March 24, 2006

•Instrução Normativa SRF No. 680, October 2, 2006

•Instrução Normativa SRF No. 611, January 18, 2006

•Instrução Normativa SRF No. 225, October 18, 2002

•Instrução Normativa SRF No. 121, January 11, 2002

•Instrução Normativa SRF No. 28, April 27,1994
GLOSSARY

ADE - Executive Declaratory Act

ANVISA - National Health Surveillance Agency

APP - Application

CE – Electronic Bill of Lading/Airway Bill

CNPJ - National Register of Legal Persons

CPF – Registry of Individuals (Natural Persons)

DARF – Federal Revenue Tax Collection Document

DBA - Accompanied Baggage Declaration

DBV – Travellers Goods Declaration in paper

DE – Export Declaration

DECEX - Department of Foreign Trade Operations

DI – Import Declaration

DIRE – Import Declaration of Express Consignments (Courier)

DSE – Simplified Export Declaration

DSE eletrônica – Electronic Simplified Export Declaration

DSE formulário - Simplified Export Declaration form

DSI – Simplified Import Declaration

DSI eletrônica – Electronic Simplified Import Declaration

DSI formulário – Simplified Import Declaration form

ECT – Post and Telegraph Company
e-DBV – Electronic Traveller Goods Declaration

GLME – Foreign Goods Release Guide

ICMS - Tax on Circulation of Goods and Services for Interstate Transportation and
Communications.

IN RFB - Instrução Normativa of the Federal Revenue of Brazil

IN SRF - Instrução Normativa of the Federal Revenue Secretariat

NCM – Mercosur Common Nomenclature

NIC – Cargo Identification Number

PGS – Joined Documents Generating Program

RAT – Application for Temporary Admission

RFB – Federal Revenue of Brazil

SISCOMEX – Foreign Trade Integrated System

SRF – Federal Revenue Secretariat

TDR – Term of Donation and Receipt

TR – Term of Responsibility

VIGIAGRO – Agro-livestock (Farming) Surveillance International System of the
Ministry of Agriculture, Livestock and Food Supply
Summary

                                                    SECTION 1
                               Importation of goods included in accompanied baggage

1.1 – By travellers members of foreign sports delegations .................................................................8
   1.1.1 - Who they are …....................................................................................................................8
   1.1.2 – Which goods are considered as baggage ............................................................................8
   1.1.3 – Goods subjects to restrictions and conditions .....................................................................8
   1.1.4 – Length of Stay of the Goods ...............................................................................................9
   1.1.5 - Procedures ...........................................................................................................................9
       1.1.5.1 – Personal belongings presented separately ..................................................................9
          1.1.5.1.1 – Return of goods abroad and carry-on values ....................................................10
       1.1.5.2 – Goods presented collectively by the delegation .......................................................10
          1.1.5.2.1 – Traveler Goods Paper Declaration (DBV) .......................................................10
          1.1.5.2.2 – Accompanied Baggage Declaration (DBA) .....................................................11
          1.1.5.2.3 – Return of goods abroad and carrying of values ................................................12
       1.1.5.3 – Medical equipments .................................................................................................12
          1.1.5.3.1 – Traveler Goods Declaration in paper (DBV) ...................................................12
          1.1.5.3.2 – Simplified Import Declaration Form (DSI form) .............................................12
         1.1.5.3.3 – Import Declaration (DI) or Electronic Simplified Import Declaration (electronic
         DSI) .....................................................................................................................................13
1.2 – By media professionals and radio and television technicians, non residents, for media coverage
of FIFA World Cup Events ................................................................................................................13
   1.2.1 – Who they are .....................................................................................................................13
   1.2.2 – Which goods are eligible ..................................................................................................13
   1.2.3 – Restrictions and conditions ...............................................................................................13
   1.2.4 – Length of stay of the goods ...............................................................................................14
   1.2.5 - Procedures .........................................................................................................................14
      1.2.5.1 – Electronic Traveler Goods Declaration (e-DBV) ......................................................14
       1.2.5.2 – Traveler Goods Declaration in paper (DBV) ...........................................................14
1.3 – Questions and Answers .............................................................................................................14
1.4 – Applicable rules ........................................................................................................................16

                                          SECTION 2
     Importation of cargo with tax suspension for the events related to FIFA World Cup 2014
                                 (temporary admission regime)

2.1 – Who are the beneficiaries of importation with tax suspension .................................................17
2.2 – Which goods are eligible or prohibited ....................................................................................17
2.3 – Restrictions and conditions .......................................................................................................18
   2.3.1 – Importations made by FIFA Confederations and FIFA foreign Associations members via
   logistics operators .........................................................................................................................18
2.4 – Maximum Term ........................................................................................................................19
2.5 - Procedures .................................................................................................................................19
   2.5.1 - Procedure based upon IN RFB 1293, as of 2012 (exclusive to authorized entities
   according to IN RFB No.1289, as of 2012) ..................................................................................19
      2.5.1.1 – Instrument and intermediation of logistics operator .................................................19
      2.5.1.2 – Prerequisite to registration of an Import Declaration (DI) or a Import Simplified
      Declaration (DSI) .....................................................................................................................20
      2.5.1.3 – Supporting documentation for the Import Declaration (DI) or Import Simplified
Declaration (DSI) .....................................................................................................................21
      2.5.1.4 - Granting of the regime ...............................................................................................21
      2.5.1.5 - Warranty waiver for suspended taxes ........................................................................21
      2.5.1.6 – Rejection of the customs regime (appeal, DI cancellation and another order) .........22
      2.5.1.7 – Delivery of goods to the importer .............................................................................22
       2.5.1.8 - Extinction of the temporary admission of goods brought into the country by means
      of donation ...............................................................................................................................22
          2.5.1.8.1 - Term ..................................................................................................................23
          2.5.1.8.2 - Procedure ..........................................................................................................23
    2.5.2 - Procedure based upon IN RFB No. 1.361, as of 2013 .....................................................24
      2.5.2.1 - Instrument and intermediation of logistics operator ..................................................24
      2.5.2.2 – Prerequisite to registration of the DI or DSI .............................................................24
      2.5.2.3 – Supporting documentation for the Import Declaration (DI) or Import Simplified
      Declaration (DSI) .....................................................................................................................24
      2.5.2.4 – Granting of the regime ..............................................................................................25
      2.5.2.5 – Warranty waiver for the suspended taxes ..................................................................25
      2.5.2.6 – Rejection of the customs regime (appeal, DI cancellation and another order) .........25
      2.5.2.7 – Delivery of goods to the importer .............................................................................25
       2.5.2.8 – Extinction of the temporary admission regime ........................................................26
   2.5.3 – Comparative table of temporary admission based upon IN RFB No. 1.361, of 2013, and
   No. 1.293, of 2012, with a suspension of the total taxes, in the context of the World Cup 2014......
   …...................................................................................................................................................26
2.6 – Questions and Answers .............................................................................................................28
2.7 – Applicable rules ........................................................................................................................31

                                          SECTION 3
  Importation of cargo with relief from import duties and taxes for the events related to FIFA
                          World Cup 2014 (definitive importation)

3.1 – Who are the beneficiaries of importation with relief from duties and taxes ............................32
3.2 – Goods to which it applies and prohibitions ..............................................................................32
3.3 – Restrictions and conditions .......................................................................................................33
   3.3.1 - Importations made by FIFA Confederations and FIFA foreign Associations members
   (foreign sports delegations) via logistics operator ........................................................................33
3.4 – Transfer of goods to third parties ..............................................................................................34
3.5 - Procedure ...................................................................................................................................34
   3.5.1 - Instrument e intermediation of logistics operator ..............................................................35
   3.5.2 – Prerequisite to registration of the Import Declaration (DI) or Electronic Import Simplified
   Declaration (electronic DSI) in Siscomex ....................................................................................36
   3.5.3 - Supporting documentation for the Import Declaration (DI) or Electronic Import Simplified
   Declaration (electronic DSI) .........................................................................................................37
   3.5.4 - Rejection of the customs clearance ...................................................................................37
   3.5.5 – Delivery of the good to the importer ................................................................................37
3.6 – Exportation of goods ................................................................................................................38
3.7 – Questions and Answers .............................................................................................................38
3.8 – Applicable Rules .......................................................................................................................39
SETION 4
 Importation of cargo with relief from duties and taxes by means of transportation companies
           of international courier for the events related to FIFA World Cup 2014

4.1 – Who can make use of ................................................................................................................40
4.2 – Which goods are eligible or prohibited ....................................................................................40
4.3 – Restrictions and conditions .......................................................................................................40
4.4 – Transfer of goods to third parties ..............................................................................................41
4.5 - Procedure ...................................................................................................................................42
4.6 – Questions and Answers .............................................................................................................43
4.7 – Applicable rules ........................................................................................................................44

                                                           ANNEXES – Forms

    1 – Traveler Goods Declaration in paper (DBV) ..........................................................................45
    2 – Accompanied Baggage Declaration – Portuguese version (DBA) .........................................47
    3 – Accompanied Baggage Declaration – Spanish version (DBA) ..............................................49
    4 – Accompanied Baggage Declaration – English version (DBA) ...............................................51
    5 – Instruction Form of the Temporary Admission Customs Regime - Annex II to IN No. 1.293,
    as of 2012 ......................................................................................................................................53
    6 – Application Form for Temporary Admission (RAT) - Annex I to IN No. 1.361, 2013 ..........54
    7 – Import Simplified Declaration form (DSI form) ....................................................................55
    8 – Instruction for completion of the DSI form ............................................................................57
    9 – Term of Responsibility (TR) ...................................................................................................59
    10 – Instructions for completion of the TR ...................................................................................61
    11 – Export Simplified Declaration form (electronic DSE) .........................................................62
SECTION 1

             Importation of goods forming part of accompanied baggage

1.1 – By travellers members of foreign sports delegations

1.1.1 – Who are they

       Members of sports delegations that will participate in the World Cup 2014 as players,
coaches trainers, medical and related personnel, managers and support staff in general.

     Guests and media professionals traveling with the delegation should not be considered as
members of the delegation. For media professionals, see the explanations in item 1.2 of this section.

         The baggage regime does not depend on application for qualification by foreign sports
delegation before the Federal Revenue of Brazil (Customs). Foreign FIFA members associations,
i.e., foreign soccer teams, are hereby recognized as delegations.

1.1.2 – Which goods are eligible to the baggage regime

       New or used goods for personal use, such as garments, sports delegation commons, medical
supplies and equipment, cooking utensils, food and other items intended for their activities,
including administrative, can be imported under the baggage especial tax regime (RTE).

1.1.3 – Goods subject to restrictions and conditions

       Durable goods contained in baggage enter the country under the temporary admission
regime, which compels its return abroad or the adoption of other mode of extinction of the regime,
such as a donation or destruction.

       Pets may only enter Brazil with its international veterinary certificate.

        Arms and ammunition may only be imported with the prior approval of the military
authorities.

       Alcoholic beverages, cigarettes, cigars and tobacco imported as baggage are subject to the
following quantitative restrictions, respectively: twelve (12) liters, 10 packs with up to 20 units
each; 25 units and 250 grams, per traveler.

        Prohibitions on customs clearance under the RTE: goods for trade, drugs and prohibited
substances in Brazil, vegetables and their parts and products of animal origin without their required
health certificates.

       Medical apparatus and utensils for personal use of the traveler are allowed, but the
equipment of the healthcare professional may only be imported in accordance with item 1.1.5.3
below.

       Goods coming into Brazil unaccompanied by their owners/holders are treated as cargo and
cannot be cleared in the form of this section (see Sections 2 and 3).

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1.1.4 – Length of stay of the goods

        In case of no requirement for an entry visa, the term of the entry visa of the nonresident
alien in Brazil, or within ninety (90) days.

1.1.5 - Procedures

       1.1.5.1 – Personal effects presented individually

        Goods presented on site by any member of the delegation will have the ordinary treatment
of goods contained in the baggage of a nonresident traveler. Such goods must be declared by means
of the Electronic Traveler Goods Declaration (e-DBA), which can be completed with the use of
tablets and smart phones, which APP (Traveler) is available at Apple Store and Play Store. In the
case of travellers entering in or exiting from the country by land boundaries, the baggage
declaration may also be made by means of the DBA or DBV forms.

        Non-resident travellers bringing foreign goods exceeding the overall value of US$ 3,000.00
(three thousand US dollars) are subject to the mandatory declaration.

       The following goods must also be declared, regardless of their individual or aggregate value:

•animal, plant, or parts thereof, products of animal or plant origin, including foods, seeds, veterinary
products and pesticides;
•medical devices, in vitro diagnostic products, cleaning products, including equipment and parts,
instruments and materials for cosmetic or dental use, or biological materials;
•medications or food of any kind, including vitamins and dietary supplements, other than those for
personal use;
•arms and ammunition;
•goods for legal entities;
•goods, except those for personal use (garments, cosmetics, hygiene and cleaning materials, etc.),
that will remain in the country (e.g., gifts), in an amount exceeding the exemption limit for the
means of transport, i.e.:
               ✔US$ 500.00 (five hundred US dollars) or the equivalent in another currency, when
                    the traveler enters the country by air ou sea; or
               ✔US$ 300.00 (three hundred US dollars) or the equivalent in another currency, when
                    the traveler enters the country by land, river or lake;
•goods in excess of the following quantitative limits to benefit from the exemption;
               ✔alcoholic beverages: 12 (twelve) liters, in total;
               ✔cigarettes: 10 (ten) packs, in total, containing, each, 20 (twenty) units;
               ✔cigars and cigarillos: 25 (twenty five) units, in total;
               ✔tobacco: 250 grams, in total;
               ✔goods not listed in the above four groups:
                        ✗up to 20 (twenty) units, with no more than 10 (ten) identical units, if the unit
                        value is up to US$ 10.00 (ten US dollars); and
                        ✗up to 20 (twenty) units, with no more than 3 (three) identical units, if the
                        unit value exceeds US$ 10.00 (ten US dollars); and
•goods intended for trade.

        Up to the overall limit of US$ 3,000.00 (three thousand US dollars), the non-resident
traveler is not required to declare his goods, except in the above mentioned cases.

                                                                                                       9
Money in cash carried by the traveler, up to BRL 10.000,00 (ten thousand reais) or the
equivalent in other currencies on entry into the country, must also be declared in the e-DBV.

        The referred e-DBV can be completed and transmitted electronically even before leaving for
Brazil, but upon arrival in the country, the traveler should go the Federal Revenue of Brazil
(Customs) to register this declaration statement, in order to regularize the situation of the goods or
the carrying of values.

       1.1.5.1.1 – Return of the goods abroad and carrying of values

        The same e-DBV which serves to support the entry of the nonresident traveler goods will
serve to record the return of the goods and carrying of values above BRL 10.000,00 (ten thousand
reais) or the equivalent in other currencies at the exit of the country.

        For such end, the traveler should inform, at any time, in this electronic document, the date of
return abroad and the respective flight number, as well as the carrying values.

       The presentation of the goods to the Federal Revenue of Brazil (Customs), in his return
abroad, can be performed by any other traveler, i.e., it is not mandatory that the good temporarily
admitted is presented to Customs by the same person who brought it to the country. It is also
possible that this re-exportation is done by way of customs clearance with the use of an Export
Declaration (DE) or Simplified Export Declaration (DSE).

       1.1.5.2 – Goods presented collectively by the delegation

       These goods can be cleared in two ways.

       1.1.5.2.1 – Traveler Goods Declaration in paper (DBV)

        Primarily, the assets of the sports delegation presented together shall be declared to the
Federal Revenue of Brazil (Customs) by means of a single Traveler Goods Declaration (DBV), in
paper, by the person responsible for the delegation's baggage (Article 18-A of IN RFB 1293, as
of2012), via a standard form, which can be obtained at the following link:
http://www.receita.fazenda.gov.br/Legislacao/ins/2013/in13852013.htm (Single Annex of IN RFB
No. 1,385, of August 15, 2013) or Appendix of this Guide.

        Note that, in this form, it is possible to declare both medical equipments like any other good
of delegation.

        In the field "Full Name" (traveller) must be informed the name of the foreign delegation
followed by a hyphen and the name of the person responsible for the customs clearance of the
baggage. In the field "Number of Passport or Identity Document" should be informed the number of
the passport or identity of the responsible for the customs clearance.

       The person responsible for the baggage may be one of those that integrate the foreign
delegation or a customs agent who presents itself upon the delegation arrival. Any of these people
should follow the customs clearance procedure, including physical inspection, until its completion.

       Up to US$ 3,000.00 (three thousand US dollars) or the equivalent in another currency per
delegation person, there is a waiver from presenting this declaration. Therefore, for example, a
delegation of 40 persons is not required to declare assets comprising their luggage up to the amount
of US$ 120,000.00 (one hundred and twenty US dollars) or its equivalent in another currency.

                                                                                                    10
The dispensation from declaration does not preclude the presentation of goods to Customs
control and the presence of the delegation responsible for the baggage to accompany its physical
inspection and other acts performed by the Customs officials, and should be able to provide the
information whenever requested by the authorities.

        The following is also subject to declaration of the goods delegations that bring, regardless of
its value:

•arms and ammunition;
•goods intended for legal entities; and
•medical equipment according to the procedure explained in item 1.1.5.3 below.

       The import of food, medicines and medical supplies need not be declared, provided it fulfills
the requirements of the sanitary control of the Ministry of Agriculture (VIGIAGRO) and the
ANVISA.

       Durable goods declared as such must return abroad, shall be submitted to the control of the
Federal Revenue of Brazil (Customs) in the place of their embarkation abroad, and prior to this
event.

         Money in cash of the delegation (not to be confused with the personal money of its
members) must be declared when their total value exceeds BRL 10.000,00 (ten thousand reais) or
the equivalent in other currencies, using the DBV form (it is not possible to use the DBA).

         The personal cash of a delegation member must be declared in accordance with item 1.1.5.1
above.

      There are quantitative limits for the importation as accompanied baggage of the delegation,
namely:

•alcoholic beverages: 12 (twelve) liters;
•cigarettes: 10 (ten) packs, containing 20 (twenty) cigarettes each;
•cigars or cigarillos: 25 (twenty five) units; and
•tobacco: 250 (two hundred and fifty grams).

         These limits are multiplied by the number of members of the delegation.

         Quantities exceeding these limits may be imported only via ordinary importation regime
(liable to the tax exemption) - see Section 3.

         1.1.5.2.2 – Accompanied Baggage Declaration (DBA)

        Alternatively the DBV, the goods of sports delegations may be nominated jointly by means
of the Accompanied Baggage Declaration (DBA) form, which is being phased out, but will be still
in force at the time of World Cup 2014. This form can be obtained from the following links, as the
corresponding language:

Portuguese:
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2010/INRFB1059/Anexo1INRFB10592010.doc

Spanish:
                                                                                                    11
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2010/INRFB1059/Anexo2INRFB10592010.doc

English:
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2010/INRFB1059/Anexo3INRFB10592010.doc

French:
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2010/INRFB1059/Anexo4INRFB10592010.doc

       The rules set out in item 1.1.5.2.1 above also apply to declarations of goods made via DBA.

       1.1.5.2.3 – Return of goods abroad and carrying of values

        The same declaration which serves to support the entry of the nonresident traveler goods
serve to register the return of the goods.

       The carrying of values over BRL 10.000,00 (ten thousand reais) or the equivalent in other
currencies at the exit of the country must be declared via e-DBV or another form or DBA DBV.

        The submission of the goods to Federal Revenue of Brazil (Customs), in its return abroad,
can be performed by any other traveler, i.e., it is not mandatory that the good temporarily admitted
is presented to Customs by the same person who brought it to the country. It is also possible that
this re-exportation is done by way of customs clearance with the use of an Export Declaration (DE)
or a Simplified Export Declaration (DSE).

       1.1.5.3 – Medical equipment

        Preliminarily, it should be noted that the release of such equipment by the Federal Revenue
of Brazil (Customs) depends on the approval by the health authority agency. Sports delegations
should seek information from the National Health Surveillance Agency (ANVISA) to learn
instances for permission of equipment and comply with the procedures that must be performed prior
to their arrival in Brazil. Read and follow the instructions laid down by the referred agency on
ANVISA - RDC n º 2, of 4 January 2013.

       Such equipment must be physically kept separate from other goods and be submitted and
declared to the Federal Revenue of Brazil (Customs) according to one of the following ways.

       1.1.5.3.1 – Traveller Goods Declaration in paper (DBV)

        The Traveler Goods Declaration in paper (DBV) is available in the Annex to this Guide and
on the following link: http://www.receita.fazenda.gov.br/Legislacao/ins/2013/in13852013.htm.

       Note that the delegation is not required to list the medical equipment released by ANVISA
with the use of Annex II to Resolution ANVISA - RDC No. 2, 2013, provided the delegation
presents a copy thereof to the Federal Revenue of Brazil (Customs), with the value information of
the equipment in a column next to the quantity column. This exemption does not benefit non-
medical equipment, which should be related in DBV, if the delegation is not required to do so under
item 1.1.5.2.

       1.1.5.3.2 – Simplified Import Declaration (DSI form)

       The Simplified Import Declaration (DSI), in paper, is on the link below, and in the Annex to
this Guide, called "DSI form".
                                                                                                12
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2006/Anexo2INSRF611.doc

      Instructions on the use of the form are in the Annex to this Guide, entitled "Instructions for
Completing the DSI Form".

        It should further be signed a Term of Responsibility according to the model set out on link:
http://www.receita.fazenda.gov.br/Legislacao/Ins/2012/in12932012.htm (Annex III to IN RFB
1293, September 21 , 2012).

       The TR form, as well as the use instructions of the Term of Responsibility waiver, can be
found in the Annex to this Guide.

        Note that the delegation is not required to relate the said medical equipments released by
ANVISA through the use of Annex II to Resolution ANVISA - RDC No. 2, 2013, provided that the
delegation presents a copy thereof to the Federal Revenue of Brazil (Customs), with the information
on the value of the equipment in the column next to the quantity one.

        1.1.5.3.3 – Import Declaration (DI) or Simplified Import Declaration (electronic DSI)

        In case of importation of goods that will remain permanently in Brazil, clearance must be
done through the Import Declaration (DI) or Electronic Simplified Declaration (electronic DSI),
registered in the Integrated Foreign Trade System (Siscomex). In this case, the importation will not
be considered as baggage (see the instructions in Section 3).

        Medical equipment under the temporary admission regime cannot remain in the country, and
should be submitted to the Federal Revenue of Brazil (Customs) on the return of the delegation
abroad, to write off the responsibility for the temporary admission customs regime. Alternatively, if
there is an ANVISA permit, these goods can be imported on a permanent basis.

1.2 – By media professionals and radio and television technicians, nonresidents, for press
coverage of FIFAS World Cup Events.

1.2.1 – Who they are

       Nonresident journalists, camera operators and technicians for installation, operation and
maintenance of radio and television.

1.2.2 – Which goods are eligible

        As accompanied baggage, apparatus and equipment can be imported, new or used, of
photography, radio and television, such as photo and filming cameras, together with compatible
quantities of batteries and accessories; portable devices for recording and reproduction of sound and
image, accompanied by compatible quantity the corresponding supporting physical means of the
recordings, batteries and accessories appliances; mobile phone; binoculars, hand tools and other
objects, including portable computers to perform the professional activity.

1.2.3 – Restrictions and conditions

       All the above appliances and equipment, parts and pieces thereof, when integrating the
baggage of the professionals mentioned, can only enter the country under the temporary admission
regime. This means that they should be re-exported, even if damaged or inoperative by the end of

                                                                                                  13
the concession period of the regime.

       Prohibitions: equipments that might interfere with telecommunications in Brazil.

        Goods coming to Brazil unaccompanied by their owners/holders, including courier, are
treated as cargo and can not be cleared under the special tax regime (concerning baggage).

1.2.4 – Length of stay of the goods

        The term of the entry visa in Brazil of the nonresident alien, or within ninety (90) days, in
case of no requirement for an entry visa.

1.2.5 - Procedures

       There are two possible procedures:

1.2.5.1 – Electronic Traveler Goods Declaration (e-DBV)

        These goods for professional should be declared to the Federal Revenue of Brazil (Customs)
at the time of arrival in Brazil, by means of the Electronic Traveler Goods Declaration (e-DBV).
This declaration can be filled by action of tablets and smart phones, being the APP respective to the
Federal Revenue of Brazil (Traveler) available at the Apple Store and Play Store.

        The said e-DBV can be prepared and transmitted electronically, even before the shipment to
Brazil, but when disembarking here, the traveler should look for the Federal Revenue of Brazil
(Customs) to register the declaration, in order to regularize the situation of the goods or carrying of
values.

        To effect the return of the goods, the traveler should inform in the same e-DBV that
instructed their entry (if not dispensed to declare), the date and number of the return flight abroad.

       It is noteworthy that, up to the amount of $ 3,000.00 (three thousand dollars), considered all
of the goods in his luggage, or the equivalent in another currency, the traveler is not required to
declare to the Federal Revenue of Brazil (Customs).

       1.2.5.2 – Traveler Goods Declaration in paper (DBV)

        The importation of the goods of this section, that comes in addition to the above procedure,
can be cleared by using the Traveler Goods Declaration form (DBV) available in the link:
http://www.receita.fazenda.gov.br / Legislacao/ins/2013/in13852013.htm, and in the Annex to this
Guide.

        This form must be submitted in two copies, the first of which should be kept with the
traveler and submitted to the Federal Revenue of Brazil (Customs), on the occasion of the return
trip abroad for the purposes of termination of the responsibility on the goods admitted in the
country.

1.3 – Questions and Answers

1) What are considered medical equipment ?

According to ANVISA, the equipment for use in healthcare with medical, dental, laboratory and

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physiotherapy purpose, directly or indirectly used for diagnostics, therapy, rehabilitation and
monitoring of humans and also with the purpose of beautifying and aesthetics. They are composed
mostly of active medical products, implantable and non-implantable. But also include non-active
equipment such as wheelchairs, stretchers, hospital beds, surgical tables, examination chairs, among
others.

2) Which products of animal or plant origin require health certificate to be imported in
Brazil?

According to the Passenger Guide of the National Commission of Airport Authorities
(http://www.aviacaocivil.gov.br/arquivos/guiadopassageiro):

       •plants and parts thereof require phytosanitary certificate issued by the authority of the
       country of origin, which must be submitted to the Brazilian control authority at the time of
       arrival of the traveler in Brazil, as a condition for its release by the Federal Revenue of
       Brazil (Customs), a condition also applicable to cigars; and
       •animal products (like milk, cheese, meat products, honey) require certificate issued by the
       veterinary authority of the country of origin to be submitted to the Brazilian control
       authority at the time of arrival of the traveler in Brazil, as a condition for its release by
       Federal Revenue of Brazil (Customs), a condition that also affects tobacco for hookah
       containing honey in its composition.

3) What plant products can enter within the passenger's luggage/delegation, for their use and
consumption without a health certificate?

Beverages and processed vegetable products, vacuum packaged, canned, pickled and other
preservatives, may be imported without a phytosanitary certificate. This includes oils, chocolates,
elaborated yerba mate, powder for ice cream and desserts, starch, margarine and cocoa paste, instant
coffee, roast and ground coffee, glucose and refined sugar, cigarettes.

4) Media professionals and non-resident technicians can import goods via courier?

Yes, since the import tax due is paid (rate of 60% of the value of the goods plus freight and
insurance, if any) and the total value of imported goods does not exceed US$ 3,000.000 (three
thousand US dollars). Apart from the import tax, depending on the state of the Federation where the
import takes place, it can be charged a sales tax (a state value-added tax on the circulation of goods,
which is also payable on the importation of goods, including by individuals).

Only books, periodicals and documents are exempt. The Brazilian law on courier does not
differentiate goods for ultimate or temporary admission, so that, except for those mentioned cases of
exemption, all goods declared to Customs by the courier company are taxed.

It is possible, however, that the courier company is hired to transport the good only up to an airport
in Brazil, and the customs clearance and release of the goods by Federal Revenue of Brazil
(Customs), in this circumstance, must be performed by the importer or by a customs broker hired
for this purpose. In this case, the import may be made under the temporary admission regime
pursuant to Section 2 in item 2.5.2.

The customs clearance for temporary admission may be made by way of the Simplified Import
Declaration (DSI) form obtained on the link:
http://www.receita.fazenda.gov.br/publico/Legislacao/Ins/2006/Anexo2INSRF611.doc or in the
Annex to this Guide, where you will also find the relevant instructions for completion.
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5) How materials and equipment used by media professionals for journalistic coverage of the
FIFA World Cup 2014 events are to be declared to the RFB (Customs), including the press
transport vehicles which carry them?

Nonresident media professionals, radio and television technicians and support staff, including the
vehicle driver, at the time of arrival in Brazil, shall declare to the IRS all photographic, radio and
television appliances and equipment, new or used, by means of the Electronic Traveller Goods
Declaration (e-DBV) or the Traveller Goods Declaration in paper (DBV) for admission of the goods
in the temporary admission customs regime. (Article 18 of IN RFB No.1293, as of 2012).

The goods of members of the press team can be declared either in a single declaration or in different
declarations, according to the responsibility undertaken by each one with regard to the return abroad
of the goods temporarily admitted in Brazil.

For example, the expression 'appliances and media equipment' comprises: photographic and filming
cameras, accompanied by compatible quantities of batteries and accessories; portable devices for
recording and reproduction of sound and image, accompanied by compatible amount of
corresponding physical media support of the recordings, mobile studios, including those installed in
the towed or self-propelled vehicle, batteries and accessories, cell phone (mobile), binocular, tools
and other hand appliances including portable computers for the professional activity performance.

Cases of dispensation from declaration:

- Goods which total value is less than or equal to US$ 3,000.00 (three thousand dollars of the
United States of America) or the equivalent in another currency; and

- The vehicles used by the press organs to transport professional teams such as cars, vans, buses,
motor-homes, being also exempted from customs formalities necessary for the customs control of
entry into the country of land vehicles, as well as automatically subject to the temporary admission
regime, pursuant to Article 90, III, of IN RFB No. 1361, of 2013.

Goods imported in this way, regardless of whether they are dispensed from the submission of a
customs declaration according to the above situations, must be presented to the Customs authority
(RFB) at the place of entry in Brazil.

Goods subject to be declared, as explained above, should also be submitted to the customs authority
at any place of border, port or airport, on the occasion of their return abroad for the purpose of
extinction of the tax liability undertaken by the declarant thereon. There is no need that the good
returns abroad by the hands of the same declarant at the time of arrival, but it is essential to identify
the declaration which corresponds to its regular entry in the country.

1.4 – Applicable rules

IN RFB No. 1.385, of August 15, 2013; IN RFB No. 1.293, of September 21, 2012; IN RFB No.
1.059, of August 2, 2010; and IN SRF No. 611, of January 18, 2006.

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SECTION 2

    Cargo importation with tax suspension for the events related to FIFA World Cup 2014
                               (temporary admission regime)

2.1 – Who are the beneficiaries of importation with tax suspension

       These imports can be made by (Article No. 1, of IN RFB No. 1.293, of 2012):
•FIFA;
•FIFA subsidiary in Brazil;
•FIFA Confederations;
•FIFA Foreign member associations;
•FIFA Commercial Partners domiciled abroad;
•FIFA Official Broadcaster;
•Service rendering persons domiciled abroad; and
•Individuals and Legal Persons hired by any of the entities mentioned above to take responsibility
for logistics or customs clearance.

2.2 – Which goods are liable to the regime or prohibited

        The following goods can be imported for used in organizing and holding the events related
to the World Cup 2014 (Article No. 4, § 1, of IN RFB 1293, 2012, according to the Article No. 4, §
1, of Law No. 12.350, of 2010):

•technical sports equipment;
•technical equipment for sound and image recording and broadcasting;
•medical equipment;
•technical office equipment; and
•other durable goods, provided that they are directly related to the events.

       The goods may be new or used, provided they are durable. The good is considered durable
when its useful life exceeds a year. For the purposes of this user guide, useful life is the probable
period of duration of the good in the ordinary conditions of use.

        According to Article No. 4, of IN RFB No. 1.293, of 2012, the temporary admission regime
shall also be applied to the imports of consumables destined exclusively to FIFA Foreign Member
Associations (Article 17-A, of IN RFB No. 1.293, of 2012). In this case, the goods actually
consumed shall be cleared (nationalization of the goods). Should this customs clearance be done up
to December 31, 2015, a tax exemption may be granted. (see Section 3 of this Guide).

        Goods used in sports competitions can also be imported temporarily, according to the
Instrução Normativa IN RFB No. 1.361, of 2013, which also grants them the suspension of taxes
due on importation. However, there are differences between the first and the second mentioned
Normative Rulings (Instruções Normativas) concerning customs procedures, as it is explained in
subsection 2.5 below.

        Moreover, it is noteworthy that, according to IN RFB No. 1.293, of 2012, there are virtually
no restrictions on the equipment that can be used in the organization and execution of the events,
while the temporary admission made based upon IN RFB No. 1.361, of 2013, is more restricted,
                                                                                                  17
given that the goods used in services rendered or for the production/supply of goods to third parties
may only be submitted to the temporary admission regime with the proportional of the taxes due on
importation (temporary admission regime for economic use, according to Article 7, of IN RFB No.
1.361, of 2013). For example, temporary admission of vehicles, carrying passengers or cargo, that
will circulate on public roads.

2.3 – Restrictions and conditions

       This special customs regime can be granted to the import of goods:

•suited to the purposes set forth in Law No. 12.350, of 2010, i.e., for exclusive use in the
organization and realization of events related to the World Cup 2014, authorized by FIFA or its
subsidiary in Brazil; and
•usable in accordance with the period of stay requested.

       In order to use the temporary admission regime laid down in Article No.4, § 1, of IN RFB
No. 1.293, 2012, the importer is required to be licensed with the Federal Revenue of Brazil,
according to IN RFB No. 1.289, 2012.

        Note that persons domiciled abroad, to qualify in conformity with IN RFB No. 1289, 2012,
must appoint a representative registered in the Registry of Individuals (CPF) and conduct their own
entry in the National Register of Legal Persons (CNPJ) under the provisions of Article 4 of the
referred IN RFB.

       The requirement for qualification in the form of IN RFB No. 1289, 2012, does not apply to
imports under temporary admission regime made on the basis of IN RFB No. 1.361, 2013.

        The relation of events and entities entitled to the tax benefits of Law No.12.350, of 2012, is
public and is available at:
http://www.receita.fazenda.gov.br/Legislacao/RegimePessoasHabilitadasParaAsCopas/RelacaodasP
JIN1211.htm.

       2.3.1 – Imports made by FIFA Confederations and FIFA Foreign Member Associations
       via logistic operator

       The imports made by FIFA Confederations and FIFA Foreign Member Associations (sports
delegations) via a responsible domiciled in Brazil commissioned to carry out the logistics and
customs clearance, duly licensed according to IN RFB No. 1.289, 2012) are exempted from:

•the licensing of the contractor domiciled abroad pursuant to IN RFB No. 1.289, 2012 (Article 3, §
2, in fine, of Law No. 12.350, 2010; combined with Article 1, sole paragraph, VIII, and Article 2, §
8, I, of IN RFB No. 1.293, 2012);
•the licensing of the contracting party domiciled abroad to operate the Siscomex (Article 2, § 5, II,
of IN RFB No. 1.293, 2012).

       The licensing of the logistics operator according to IN RFB No. 1.289, 2012, requested
using the form contained in its Annex II will be addressed through an Executive Declaratory Act
(ADE) issued by the Regional Office of the Federal Revenue of Brazil (DRF) in Rio de Janeiro 2,
located in Barra da Tijuca, on the basis of the chapeau of Article 8 of IN RFB No. 1.289, 2012, and
pursuant to this Guide.

       It should be emphasizes that the logistic operator licensed, in accordance with the above
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paragraph, shall only be entitled to the tax exemptions provided for in Article 9 of Law No.12.350,
2010, if it is established as a special purpose company for the development of activities directly
related to the realization of the events under that law. Otherwise, the logistics operator can only
perform imports with the benefits of this law for the FIFA Confederation or FIFA Foreign Member
Association, recipient of the imported goods.

       A logistic operator can act for different clients (customers), but customs clearances must be
individualized for each contractor. See the instructions in Subsection 2.5.1.

        Note that the lack of qualification of FIFA Confederation or FIFA Foreign Member
Association, in accordance with IN RFB No. 1.289, 2012, prevents the enjoyment of other benefits
(related to domestic taxes) provided for the FIFA Events, imposed by Law No. 12.350, 2010.

2.4 – Maximum Term

       There are two hypotheses:

•Temporary Admission based on IN RFB No. 1.293, 2012 (exclusive for licensed entities in the
form of IN RFB No. 1.289, 2012):
             ✔the regime can be authorized until 28 June 2016.

•Temporary Admission based on IN RFB No. 1.361, 2013 (Article 13):
             ✔for a period of six (6) months, renewable for more six (6) months automatically; or
             ✔for the same period laid by the import contract instrument between the beneficiary
                and the person resident or domiciled abroad, extended for the same period
                provided therein.

2.5 - Procedures

        There are two possible procedures to carry imports under the temporary admission regime:
based on IN RFB No. 1.293, 2012; and according to IN RFB No. 1.361, 2013. It should be noted
that in the case of goods brought as traveller baggage, there is also a procedure for temporary
admission, but not dealt in this section, which considers only imported goods in the cargo condition,
i.e., goods transported to Brazil covered by an international consignment. For information on
temporary admission of luggage, see Section 1 of this Guide.

        In any situation, the Federal Revenue of Brazil (Customs) acts only upon request of the
interested party. The mere arrival of a cargo in Brazil does not allow that customs supervision can
adopt any measure for its release or delivery to the importer, unless it has already registered a DI or
DSI.

       The importer can monitor the status of its cargo and the customs clearance progress recorded
in Import Declaration (DI) by the Importador da Receita Federal do Brasil Application (app) at the
Apple Store (for iOS devices) or Play Store (for Android devices).

2.5.1 – Procedure based on IN RFB No. 1.293, 2012 (exclusive to licensed entities in the form
of IN RFB No. 1289, 2012)

2.5.1.1 - Instrument and intermediation of logistics operator

        Based upon this rules, the import under the temporary admission regime allows the use of
DI or Electronic DSI in SISCOMEX, as well as DSI form (Article 10 of IN RFB 1293, 2012).
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The importation can be done directly by the beneficiary, i.e, with a DI or DSI registered in
its own name, since the importer is domiciled in the country, or the importation is carried by means
of a logistics operator, who will register the import declaration on its behalf. This intermediation
can be held in three different ways:

•import on behalf of third parties (IN SRF No. 225, 2002);
•import under order (IN SRF No. 634, of 2006), solely for the resale of goods; and
•rendering of logistics services.

        The first two forms require that the logistics operator contractor is a legal entity established
in Brazil and the importation by order is restricted to resale of the goods (therefore, not applicable
to the temporary admission regime). In these two cases, the buyer or the ordering party should ask
the Federal Revenue of Brazil (Customs), according to IN SRF No. 225, 2002, or IN SRF No. 634,
2006, as applicable, recognition on their contractual relationship with the importer (logistics
operator).

       The third hypothesis - rendering of logistics services - shall allow, in certain cases, that the
contractor of the logistics operator is not established in Brazil.

      Imports on behalf or by order may only be made by means of DI, because Siscomex requires
the CNPJ number of both importer and buyer/ordering party.

        Solely for imports carried out in favor of FIFA Confederation or FIFA Foreign Member
Association, it is assumed that these entities need not to be established in Brazil (i.e., do not need to
have Temporary Business Base), in which even its logistics operator must be licensed under IN
RFB No. 1.289, 2012. In this case, the contracted logistics operator must identify the contractor and
their country of domicile, in the field “Supplementary Information” of DI or electronic DSI of
Siscomex, or DSI form, as well as its Executive Declaratory Act (ADE) which licensed the operator.

       In the case above, the logistics operator should also prove to have a contractual relationship
to render logistics services to the entity domiciled abroad, as provided in Article 2, § 8, II, “a”, of IN
RFB No. 1.293, 2012 (see the answer to question 9 in this section).

        For such evidence, for the purpose of replacing the contract instrument, a statement of the
contractor domiciled abroad, addressed to the Federal Revenue of Brazil (Customs), that the
logistics operator was hired to provide logistics services and customs clearance services can be used
for the purpose of their participation in the World Cup 2014. Note that the relevant documents must
be translated into Brazilian Portuguese when done in a foreign language.

2.5.1.2 – A prerequisite to the registration of the Import Declaration (DI) or the Simplified Import
Declaration (DSI)

        The importer must apply for the regime authorization, by means of the electronic process (e-
process), instructing it with the form of Annex II to IN RFB No. 1.293, 2012, also appearing in the
Annex to this Guide, and other customs clearance instructive documents (referred to in Subsection
2.5.1.3), prior to the registration of the declaration.

       Note that it is possible to digitally submit these documents and others that instruct the
import clearance using the Generation Program of Joint Documents (PGS), accordingly to IN RFB
No. 1.412, 2013. This facility eliminates the physical presentation of documents in the Federal
Revenue of Brazil (Customs). Further information may be obtained at the link:
                                                                                                       20
http://www.receita.fazenda.gov.br/PessoaFisicaeJuridica/SolicitacaoJuntada/DocumentosDigitais/D
efault.htm).

        For the purposes of registration of the DI or the DSI, the importer must also comply with the
licensing requirements under the rules of Siscomex applicable to each of these instruments.

       The licensing requirements for electronic DSI in Siscomex also apply to customs clearances
made using DSI in paper form, in which case the respective authorizations will be consigned in the
declaration form.

         Once accomplished this requirement, the importer may advance customs clearance through
the early registration of the DI. That is, the importer DOES NOT need to await the arrival and the
storage of the cargo coming from abroad to register his declaration in Siscomex (Article 8 of IN
RFB No. 1.293, 2013). It is not possible to anticipate electronic DSI in Siscomex, given its inability
to rectification.

        The number of the electronic process mentioned above should be consigned into the
respective DI (“Attached Process” field), for the purpose of binding between them (Article 17 of IN
RFB No. 1.361, 2013), and in the case of DSI (Article 17-B of IN RFB No. 1.293, 2012, it should
be informed in the “Supplementary Information” field.

2.5.1.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)

       The DI or DSI is accompanied with:

•the bill of lading or the one that replaces it according to the customs legislation (for example: the e-
DBV, in case of goods brought as baggage destined to legal entities, according to paragraph 2 of
Article 44 of IN RFB No. 1.059, 2010); BUT does not require the presentation of the bill of lading
under an Electronic Bill of Landing (CE) in a waterway transportation;
•the packing list, when related to goods packed in volumes;
•the Term of Responsibility, which should consist of the DI itself or electronic DSI of Siscomex, in
the "Supplementary Information" field; i.e., separate document is not required (Paragraph 1 of
Article 10 of IN RFB No. 1.361, 2013); and in DSI form, it shall be used the TR form, of Annex III
to IN RFB No. 1.293, 2012, whose instructions for completion are contained in the Annex to this
User Guide – "Instructions for TR completion";
•a power of attorney of the customs broker, if applicable; and
•a proof of contract relationship for the rendering of logistics services, if the importer is the logistics
operator.

        The commercial invoice and the contract instrument having as its object the imported goods
shall not be required: Article 9 and Paragraph 3 of Article 16, both of IN RFB No. 1.293, 2012; and
Part II of Paragraph 2 of Article 18 of IN SRF No. 680, 2006.

2.5.1.4 – Grant of the regime

        The granting of the regime occurs upon the DI or DSI clearance.

2.5.1.5 – Warranty waiver for the suspended taxes

       The Federal Revenue of Brazil (Customs) shall waive the submission of warranty for the
suspended taxes provided that the person concerned does the customs clearance by means of a

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